Corrective Action Plan
In Response to Single Audit Findings for September 30, 2024
Primary Contact Persons: Nachama Wilker, Interim Executive Director, nachamaw@drwa.
org and Justin Gifford and Fiscal & Operations Monitor justing@dr-wa.orgFinding 2024-002: Significant deficiency in internal controls...
Corrective Action Plan
In Response to Single Audit Findings for September 30, 2024
Primary Contact Persons: Nachama Wilker, Interim Executive Director, nachamaw@drwa.
org and Justin Gifford and Fiscal & Operations Monitor justing@dr-wa.orgFinding 2024-002: Significant deficiency in internal controls over compliance related
to allowable costs/cost principles compliance requirements.
Corrective Action: DRW will revise its internal controls across the agency and will review
and revise its cost allocation documentation.
Steps:
1. Review current policies, procedures, and internal control documentation. Review
will include agency cost allocation method and implementation as well as program
income documentation.
2. Review supporting records, level of effort and timekeeping systems to ensure
proper level of documentation.
3. DRW supervisors will be trained on expectations of oversight and participate in
quarterly review of financial status to ensure proper implementation.
4. DRW will implement new and timely financial reporting, including allocations to be
reviewed monthly by the fiscal team, Executive Director and at least quarterly by the
Board Treasurer.
5. The process will be implemented by the Fiscal Manager, Fiscal and Operations
Monitor, a third-party professional services consultant and overseen by the
Executive Director.
Anticipated Completion: July 2025